A Case Study Of The Environmental Accounting Information Disclosure About Hengbang Company

With the continuous improvement of the production level in China,the environmental pollution problems caused by the advancement of the industrialization process have become more and more serious,and the government and the people have paid more and more attention to environmental protection.In 2015,the new “Environmental Protection Law” began to be formally implemented,regulated penalties for violations of the environment,and stipulated that enterprises must disclose their environmental pollution information.In 2018,the “Environmental Protection Tax Law” was formally introduced to impose an environmental protection tax on units that exceeded the standards for emissions,which provided specific institutional guarantees for the measurement and accounting of environmental information of enterprises,indicating that the state's attitude toward corporate environmental information disclosure was from encouraging to mandatory.The transformation.As the main body of the market economy,the enterprise should actively assume social responsibilities while seeking economic benefits and self-development,and realize symbiosis and mutual benefit between economic development and the environment.In China,metal smelting is a very important heavy industry.Due to the special nature of its industry,the pollution caused by the environment is relatively serious.To this end,China's "13th Five-Year Plan",the metal smelting industry as a key governance industry,formulated a pollutant discharge standards to limit the emissions of metal smelting enterprises.Standardize the company's operation and production,and force companies to disclose environmental accounting information so that all stakeholders can supervise the environmental protection status of the enterprise.This is of great significance to improving the environmental protection quality of enterprises and optimizing the allocation of internal resources.Right now,the government has repeatedly stressed the importance of disclosure of environmental accounting information in various conferences and work reports,and has continuously standardized the relevant disclosure system.However,there are still many problems that have not been solved,such as inconsistent disclosure contents and inconsistent disclosure methods.Most scholars tend to study the disclosure status of the industry as a whole.The conclusions and countermeasures they have drawn are not targeted and operational,and cannot be closely integrated with practical applications.Heng Bang Company is the leading company in gold smelting in China and has a strong representation in this industry.This article summarizes the research theories of scholars at home and abroad,takes Heng Bang company as a research sample,collects relevant data from relevant documents such as annual report,environmental report and report of the board of directors,and adopts a combination of case analysis and content analysis..First,sort out the relevant data collected,select useful information as the research content,and use the disclosed motivations and selected models as the entry point for the study.Secondly,it analyzes and evaluates the quality of the disclosed internal and external environment,the integrity and authenticity of the content,and the normative aspects of the model.Finally,the advantages and disadvantages of Heng Bang's information disclosure are sorted out,and improvement measures are proposed in light of its disclosure deficiencies.Help Heng Bang Company to further enhance its disclosure quality and provide reference to other companies in the same industry.